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FS-2024-23, June 2024 ¡ª Treasury and IRS issued final regulations on reporting by brokers on dispositions of digital assets for customers in certain sale or exchange transactions.

Form 1065, Schedules K-2 and K-3 filing requirements

Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets.

These guides contain examination techniques to assist examiners in performing examinations.

By electing to be treated as an S corporation, an eligible domestic corporation can avoid double taxation.

Explanation of Section 6038D Temporary and Proposed Regulations

U.S. taxpayers who own certain foreign financial accounts or other offshore financial assets (specified foreign financial assets) must report those assets.

Find out if you need an employer identification number (EIN). Get one online, free from the IRS. Don¡¯t pay for an EIN.

Use this tool to get an EIN directly from the IRS in minutes for free. Answer questions, submit the application and, if approved, we¡¯ll issue your EIN immediately online.

You can request more time to replace involuntarily converted property and defer any gains.